1. 1,000,000, 8%, 10 year bonds are sold on 1/1/11 at 106. Interest is payable annually on 12/31 Date Acct Debit Credit 2. 800,000, 8%, 10 year bonds are sold on 1/1/11 at 99. Interest is payable annually on 12/31 Date Debit Credit 2.a 1/1/11 1a. 1/1/11 1.b. 2.b 12/31 12/31 1.c 1/1/21 (maturity) 2.c 12/31/20 1.d. Market rated Stated rate (,=) 2.d. Market rated Stated rate (, =) 1/1/01* 12/31/01 12/31/02 12/31/03 12/31/04 12/31/05 12/31/06 12/31/07 12/3 1.e. Bonds Payable 1.f. on B/P 1.g. Carrying Val B/P 2.e. Bonds Payable 2.f. on B/P 2.g. Carrying Val BIP 3. 5,000,000, 6%, 10 year bonds are sold on 1/1/11 at 102. Interest is payable annually on 12/31 4. 2,000,000, 4%, 10 year bonds are sold on 1/1/11 at 98. Interest is payable annually on 12/31 Date Debit Credit 4.a. 1/1/11 Acct Debit Credit Date 3.a 1/1/11 3.b. 12/31 4.b. 12/31 3.c. 12/31/20 4.C 12/31/20 3.d. Market rate stated rate (>=) 4.d. Market rate stated rate (, =) 1/1/11* 12/31/11 12/31/12 12/31/13 12/31/14 12/31/15 12/31/16 12/31/17 12/3 3.e. Bonds Payable 3.f. _on B/P 3.g. Carrying Val BIP 4.e. Bonds Payable 4.f._ on B/P 4.g. Carrying Val B/P